Tool Purchases

• Most employers require automotive mechanics to purchase their own tools to perform most of the repairs necessary in their jobs. These tool purchases can be sizable, and represent a legitimate employee business expenditure that the mechanic must make in order to do his job. Any tool purchases that the mechanic makes in Ohio are deductible on his federal income tax as a miscellaneous business expense, if the mechanic itemizes his deductions.
  
  

Clothing

• IRS code allows employees to deduct the purchase price of clothing that is for work, and not generally for use outside of the workplace. If a mechanic must purchase uniforms, any nonreimbursed expense is deductible. This includes any fees that the mechanic must pay for laundering or rental. Steel-toe safety shoes are also deductible, as well as the amount paid for safety eyewear, either prescription or nonprescription. Always keep receipts for these purchases and note the nature of the clothing or equipment purchased.
  
  

Training and Education

• Training and education is a business expense for a mechanic, if he pays for it himself. Education expenses paid to a postsecondary education facility that can accept government financial aid may be eligible for federal education credits and deductions. These facilities often include vocational schools. Any other types of training or seminar expenses that improve the mechanic's skills to potentially enhance his career are deductible as miscellaneous business expenses on the federal income tax forms.
  
  

Other Considerations

• Miscellaneous business expenses are subject to a 2 percent rule. A mechanic can claim the total of any allowable expenses over 2 percent of his adjusted gross income. If his adjusted gross income is $40,000, and he has $3,000 in allowable miscellaneous expenses, he may claim the total expenses over $800, which is 2 percent of his adjusted gross income. In this case, his allowable deduction would be $2,200.